Accounting system.



Patented Nov. 3, 1908.

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E. C. ALBREE.

ACCOUNTING SYSTEM.

APPLIGA'MON FILED rma.21,19o5.

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ACCOUNTING SYSTEM.

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ACCOUNTING SYSTEM.

APPLICATION FILED 513.21, 1905.

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ACCOUNTING SYSTEM.

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902,542. Patented Nov. 3, 190s.

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ACCOUNTING SYSTEM.

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AOGOUNTING SYSTEM.

APPLIUATION FILED rEB.z1,1ao5.

902,542. Patented Nov. 3, 1908.

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EDWARD C. ALBREE, OF SWAMPSCOTT, MASSACHUSETTS.

ACCOUNTING SYSTEM.

Specification of Letters Patent.

Patented Nov. 37 1908.

Application filed February 21, 1905. Serial No. 246,748.

To all iliho'nt 'it may concern.'

Be it known that I, EDwA'm') (I. Amann, a citizen of the United States, residing at Svwnnpscott, county of Essex, State of Massachusetts, have invented a certain new and` useful Improvement in Accounting Systems, of which the following is a specification, reference being had therein to the accompanying drawings.

IIIy invention has for its object to provide a system of cost accounting for use in factories, mills, stores, and similar places where it is desirable to know the value of the amount of labor or material used in the production of any given article, or set of articles.

The invention is also a plicable to other places where similar recor( s are desirable.

Heretofore it has been the practice to use order cards upon which each workman writes down the amount of labor expended by him upon the job represented by the order card, the total of these entries being the total labor performed upon that order. In the same way the amounts of material employed upon the order are also recorded. It has been found, however, in the employment of this and similar systems that an immense amount of unproductive labor is required to make up the order cards and that discrepancies arise between the total amount of money paid out for labor in the factory and the total amount charged up for labor against the various ieces of work upon which labor has been performed, so that the value of the information obtained by the use of these systems is much impaired.

My invention provides a convenient means of keeping the record of the labor and material put upon thc various orders, and also has the advantage of being substantially a balanced double-entry system. The system is especially adapted for use by illiterate work men, it being unnecessary for the workman to make or read any figures upon the cards. Furthermore, the total amount of work or material previously applied by the workmen to a given order is instantly apparent to any person who picks up the card.. It is also found that a very small amount of unproductive labor is required to operate my improved system of cost accounting.

In an application filed by me November 16 1904, Serial Number 232,930, I have shown and described a cost accounting system which embodies one particular form of my present invention, which I believe to be a ....aanmwnaw. .1

very broad one and to cover a variety of modifications, all within the spirit of the in vention. In this specification I have also described a number of s )ccial features which I believe to be patenta )le and which I intend to make the subject matter of subsequent applications.

The present invention will be understood from the following specification taken in conncction with the accom anying drawings and the novel features t iereof are pointed out and clearly defined in the claims at the end of this specification.

Referring to the drawings, Figure 1 is a view of a workmans time card, adapted for use by a workman receiving ten cents an hour and having coupons or value-indicators sufficient for one days labor. Fig. 2 is a workmans card provided with coupons for one weeks labor. Fig. 3 is a back view of the card shown in Fig. 2. Fig. 4 is a workmans card similarI to the card shown in Fig. 1, but good for a workman receiving twenty cents per hour. Fig. 5 is a workmans card for a workman receiving thirty cents per hour, showing the total figures underneath the coupons. Fig. 6 is a modification of the card shown in Fig. 5 with the total gures arranged dierently. Fig. 7 is an order card. Fig. 8 is an order card having one coupon from a workmans time card attached thereto. Fig. 9 shows the same order card with a second coupon attached thereto. Fig. 10 is a workmans card good for one day, and adapted to be punched. Fig. 11 is a card similar to Fig. 10, but for a workman receiving twenty cents per hour. Fig. 12 shows the front, and Fig. 18 the back of a card for a workman receiving twenty cents per hour, and having the total figures arranged on the back. Fig. 14 shows an order card adapted for use with the workmans cards shown in Figs. 10,11, 12 and 13. Fig. 15 shows a material card for use with the coupon system. Fig. 16 illustrates a workmans time card book suitable for use with the strip system. Fig. 17 is a section of the book shown in Fig. 16. Fig. 18 is an order card adapted Jfor use with the workmans order card shown in Fig. 16. Fig. 19 is a comparative order card. Fig. 2O is a workmans time card book similar to that shown in Fig. 16 but provided with a second set of strips for use with the comparative order card shown in Fi 19. Fig. 21 is a piece-work card.

hroughout the drawings where long columns of numerals appear I have thought it necessary to put in only a sullicicnt number of these numerals to make their arrangement clear.

Then the workman arrives at the factory in the morning, he receives from the timekeeper or other suitable person the time `ard bearing his number and having coupons thereon, as for instance the one secn in Fig. 1. Ile also receives an order card like those shown in Figs. 7, 8 and 9 telling him what job he is to begin work upon.. Willen the work on that order card is completed he rev ceives a second order card for the next piece of work, and so on throughout the day.

Referring to Fig. 7 there is shown an order card A, provided with numbered spaces B thereon, each space having an arbitrary value of five cents. Each of these spaces is numbered progressively, beginning at the lower right hand corner, so that the number in each space indicates the total value of all the spaces preceding it. It will thus be seen that the lowest space B is provided with the gures .05 and the second space B which is the third from the bottom is provided with the iigures 10, the eighth from the bottom is numbered 35 and so on. The space at the top of the iirst right hand column is marked 2.00, and the second space at the bottom of the next right hand column is marked 2.05. I denominate these numerals which I have just described total figures. Any desired unit or multiple of units may be used. On the card just described the unit is five cents, but this may be varied. It is thus seen that there is left across the bottom of the order card at the bottom of each of the columns thereon, a blank space C, the purpose of which will be hereinafter more fully explained. At the top of the order card. and above the numerals, are left blanks for the name and number of the order, and for any other information which it may be convenient to have upon the card. Upon the back side of the card may be placed instructions to the workman for performing the particular job, if such instructions are deemed necessary.

The workmans or labor card may be made in various forms, as shown by Figs. l, 2, 3, 4, 5 and 6. Referring first to Fig. l, which is the simplest form of workmans card known to me, it will be seen that this card D is provided with a series of coupons E attached at one edge to the card, and at another edge or edges to the adjacent coupons E. Each of the coupons E is stamped with the number of the workman, as for instance 12. This card is intended for use by a workman receiving ten cents per hour, and is therefore provided with coupons of a width e ual to the width of each of the spaces on t e order card A (Fig. 7) and of a height equal to the hei ht of two of the said spaces on the order car If thc worku'lan received livc cents per hour the coupon E would be the height of one of' the said spaces. lt will thus be seen that il one of the coupons E is detached from the workmanfs card and placed upon thc order card F (scc Fig. 8), the said coupon will cover up spaces amountii'ig to the value ol ten cents upon the said order card F. The order card will thus show that workman No. 12 did work upon that order amounting to thc value of ten cents.

When thc first coupon is placed upon the order card F it is located so that it covers the space C below the lowest numbered space marked .05, as well as the space marked .05, so that the iirst numbered space which shows above the edge of the coupon E will be the one marked 10, which represents the total value of the labor done by the workman upon this card. As more work is done upon the order more coupons arc added, the second coupon being placed above and adjacent the first coupon (sce Fig. 9), where coupons E to the value of twenty cents have been added to the card shown in Fig. 8 so that the total value of the labor done upon the card is shown to be thirty cents, as seen from the numeral 30 which appears in the space next above the top edge of the coupons E last added to the card.

Referring now to Fig. Ll, there is shown in that ligure a workmans time card H, intended for use by a workman who receives twenty cents per hour. It is provided with coupons I, each of them havinY a value of twenty cents and therefore o twice the height of the ten cent coupons E (see Fig. 1). It is evident that each one of the coupons I of Fig. 4 will cover four of the five cent spaces on the order cards shown in Figs. 7, 8, and 9. Each of the workmans cards shown in Figs. Ll, 5 and 6 are provided with sufficient coupons for one day.

In Fig. 5 is shown a workmans card J for a workman receiving thirty cents per hour, each of the coupons K thereon being equal in height to siX of the spaces on the corresponding order cards. Other sizes of coupons are provided for workmen receiving other sums of money per hour, the height of the coupons being proportionate to the amount received.

In actual practice I find it convenient to have the coupons or value indicating means detached from the workmans card and placed upon the various order cards by an inspector, or other convenient person, and since workmen who receive diHerent amounts of money per hour of work have cards diii'ering only slightly in appearance from each other I also find it convenient to provide each workmans card with a set of figures which enable the inspector to detach the right number of coupons from the card at any given time without having to figure up the number of hours or the cash value of the work done. For convenience I have denominated these figures hour numerals. Modifications thereof appear in the material and piece work cards hereafter described and in the claims lY have used the term hour numerals to apply to all such numerals.

In describing this feature I will suppose that the factory in which the order and workinens time cards are to be used, opens at seven ocloek runs until six oelock with an intermission of one hour from twelve to one. Upon card D (see Fig. 1) I place a set of numerals adjacent the division lines between the coupons E. The numeral 8 is placed beside the line of the upper edge of the lowest couon E, the numeral 9 beside the corresponding line of the second coupon E; and so on as shown in Fig. 1., omitting, however, theI numoral 1, since no work is done in the factory between twelve and one. man comes to the inspector, having done a piece ol' work, the inspector detaches the coupons remaining upon the card below the line indicated by the hour at which the workman presents his card. If the worle man comes at 1.1 oclock the coupons below the line indicated by the numeral 11 are detached, showing that he has done four hours work on the job. By this arrangement of hour numerals the inspector is enabled to detach the correct number of coupons from the workmans card by looking at the clock to see the time and then removing the coupons below the number nearest to the time shown by the clock. In this way the inspector is saved all figuring and mental calculation. I also find that this system largely prevents mistakes as to the number of coupons to be removed from the workmans card. At the end of the day as the workman leaves the factory he hands his card to the time keeper and upon the pay-day he receives pay for his work according to the number of coupons detached from his card.

In order that the timekeeper may determine the amount of labor which each workman has done at the end of the day without any calculations, I place another set of numerals upon the workmans time card adj acent the coupons or value-indicators and corresponding thereto. These numerals I denominate total figures and they are used in a variety of ways throughout my improved accounting svstcm. One arrangement of these numerals is to be seen in Fig. 6 where the card L is shown as provided with coupons N, next to which are placed the hour numerals before described, and next again to these are the progressively arranged total gures. In the card shown in Fig. 6, the workman receives twenty cents per hour. Accordingly, the figure 2O appears in the space opposite the lowermost coupon; the figure 40 in the space opposite the second When the work-v coupon, and so on. ll' three coupons are dctached it will be seen by looking across to the column o'Il total figures that labor to th(` value of sixty cents is represented by the detached coupons. Another arrangement of these numer-als is seen in Fig. 5, where the numerals giving the total labor are arranged underneath the coupons or valile-indicators. ln that Vfigure the hour-nun'ierals are arranged as shown at o and the totaliigures are printed directly upon the surface of the cards underlieath the coupons, being visible when the coupons are removed. ln this case I have shown the card J as provided with coupons for a workman earning thirty cents an hour, and have shown the four lowermost coupons as removed, the card thus representing that the workman worked from seven until eleven oclock and has done work to the value of one dollar and twenty cents, These total iigures may also be arranged upon the back of the card when used with my punching "l system which will be hereafter described. An example of this arrangement is to be seen in Figs. 12 and 1.3, where there shown a workmans time card l? for use with my improved punching system, the said card being provided with spaces Q and corresponding hour numerals upon the front and total figures Q' upon the back. The card is shown punched at Q2 at two oclock, showing by the total 'figures upon the back next above the punch mark Q2 th at the workman has earned 351.20.

In order that the total Yligure may not be obliterated by the unch mark I start the said total figures wit i the second space from the bottom. By this means the numeral in the space next above the punch mark indicates the total labor which has been done up to that point by the workman. This is the same arrangement as that shown upon the order card of Figs. 7, S and E) `neviously described7 in which the space c is left at the bottom of the card in order that the total figures may not be obliterated by the coupons or value-indicators attached to the card.

It is sometimes more convenient in making the workmans time cards to have each card provided with coupons representing a weeks work instead of a days work. In Figs. 2 and 3 there are shown the front and back of a card M provided upon its face with coupons R, each of which represent an hours work at iive cents per hour. These coupons are arranged in columns having over them names of the working days of the week so that each column of coupons represents a days work. Beneath the coupons in the manner described in connection with Fig. 5 are the total gures and upon the back of the card is another set of figures. I place sutlieient total figures upon the back of the card to equal the weekly pay of the workm an who receives the largest pay of the workmen using this card. When used by workmen receiving a less amount of pay per week, l place a mark R2 by means ol' a rubber stamp, just above the amount the workman using the card gets per week. In the case supposed in Figs. 2 and 3 it is at 153.110, that heilig thc amount represented by the coupons or value-indicators u on the front ol' the card. When the wornnan is sick, or absent from thc factory for any reason, the timckeeper dctaches the coupons representing the number of hours which the workman has been absent and sticks them on the back of the card beginning at the mark ,R2 and working downward. By this means the timckeepcr can tell whether or not the workman has been absent from the factory at all, and if so the total value of the time during which he has worked. Ile has also a means of checking the coupons which are detached from the workmans card and which represent the pay he is to receive. All of the coupons upon thc workmans card are thus accounted for. Those representin f his labor are upon the various order cards be onging to the jobs upon which he has worked, and those representingl his sickness, or absence from the factory, appear upon the back of the card.

I will now describe the application of my punching system to cards upon which punch marks applied to the divisions on the cards are used for value-indicators instead of detachable cou ons. This punching system has certain advantages which make it more convenient for use under certain circumstances, but it involves the same principles as those embodied in the coupon system already described.

Referring now to Fi 10 I have shown there one side of a woimans time card V for a man who receives ten cents per hour. In Fig. 14 is shown an order card T for use with the punching system. The order card is provided with spaces U of equal height, each having a value of ten cents. If desired the order card T may be otherwise subdivided, as for instance into spaces having a value of one cent each. The bottom space is left blank, as previously described, and total figures are placed progressively in the spaces beginning with the second one.

The workmans card V shown Fig. 10 is provided with spaces of e ual height with the spaces U on the order car T, since the workman is to receive ten cents per hour. The hour numerals are placed upon the card o posite lines of sub division between t e s aces WI, and the total figures are placed in t .e proper spaces adjacent the left hand edge of the card. The card in Fig. 10 is shown as punched at a' and indicates that the workman completed a job at twelve oclock having earned fifty cents.

In Fig. 11 is shown a similar workmans card 'y for a workman receiving twenty cents per hour. The lines of division between the spaces are therefore placed twice as far apart the corresponding lines of division in Fig. 10, and the hour numerals are placed adjacent the lines of division in the usual manner. The card is punched at two oclock showing that the workman has done six hours work and has earned $51.20. The total 'figures are placed upon this card in the same way as in the card in Fig. 10.

In Fig. 12 is shown the card I), already rcferred to, in which the totals are placed upon the back of the card. (See Fig. 13.)

Taking now the case indicated by the cards shown in Figs. 1() and 14 workman No. 42 has worked until twelve oclock upon the job called for by order 603 (Fig. 14). He

then goes to the inspector, taking with him the order card T, and hisl own time card V. The inspector lays the two cards together with the lower edge of the workmans time card V Hush with the lower edge of the order card T and punches the two cards at X the point indicated by the hour numeral .12, that cing the time at which the workman presented the two cards. The order card then shows fifty cents worth of work done upon it, and the workmans time card shows fifty cents worth of work performed by the workman. If it is desired to know what workman performed the labor on the card the inspector places the workmans number 42, as shown at Z, beside the punch mark which has ust been made. In the same way if desirabfe the inspector places the number ol' the order opposite the punch mark on the workmans time card V as shown by the numerals at Z. (See also Fig. 10). There may also be written upon the order card if desired the name or number of the operation, as for instance, the word planing Let it be sup osed that the next workman to work upon tfie order card T is number 43, whose card is shown in Fig. 11, and that he works on this order from the time he comes in until two o clock. At two oclock he takes his card and the order card to the ins ector who lays the workmans time card upon the order card T with the lower edge upon the line next above the punch mark A which has been reviously made upon the order card. It eing two oclock the inspector now punches the two cards, placing the punch at the point indicated by the hour numeral 2 on the workmans card. This operation adds six hours work at twenty cents per hour to the work already done upon the order, and the order card T then shows by the numeral in the space next above the second punch mark T that a total labor of $1.70 has been performed upon the order. The inspector then marks the card With the workmans number, and the order card number respectively, as has been described in the preceding operation. This method of pro- Cedure is carried on as each succeeding workman perforu'is labor upon this order, the total upon the card being at all times readily ascertainable by means ol. the total 'ligure next above the last punch-mark.

In the Aprogress of the manufacture ol' the articles called for by an order, material or supplies are frequrintly required. and the cost of this material enters into the cost ol' the completed order. My improved system ot' cost accounting affords means whereby an accurate record of material and. supplies used on any order may be easily kept. The means employed will be seen by reference to Fig. l5. ln that ligure there is shown a card A2 provided with coupons A, each of which has a value ol' five cents, the total value of the coupons upon the card representing the total value ol' th(` stock of that material in the stock room. Vv'hen a Workman requires stock for the order upon which he is Working, he goes to the stockt-oom, taking with him his record or order card and draws f rom the stock-keeper what he needs, for instance two pounds at' twelve and one-half cents per lb. The stock-keeper detaches 'five coupons or valtre-indicators A3 from thc card A2 and places those coupons upon the record or order card. as for instance the card shown in Fig. T. In practice I provide these material coupons, or value-indientors ol' a different color from the value-i1rdicators upon the various Workmens time cards, so that a person picking up they record card can see at a glance that certain coupons represent labor and Certain others material. If desired I also provide the material coupons or valueindicators With a number, as seen at C4 where the number A2 appears, that being the number of the material card A2. Beneath the coupons and upon the surface of the card A2 itself, I place the usual total figures, thereby indicating the amount of material which has been given out on the preceding orders, thus enabling the stock-keeper to tell at a glance the amount of stock of any given kind on hand.

It is evident that a similar material card may be arranged for use with my punchin system, which I have previously outline Such a material card would embody the same principles as those in the card Which Ihave just described. I have, therefore, thought in unnecessary to describe or illustrate it.

In Figs. 16, 17, 18 and 1.9 I have illustrated still another embodiment of the principles of my invention which I call for convenience the strip system. Referring first to Fig. 16, there is there shown a book B which may be given to a Workman. On the left hand leaf of the book B I place a card BZ provided with strips or value-indicators B3. I make the cover of the book B With two pockets B4 and B5 as shown in section in Fig. 17, into which the respective ends of the card B2 are slipped, only that portion between the upper and lower edges of the pockets B4 and B5 being left visible. I find it convenient to make this visible portion of the card five inches long, and so I divide this space into ten equal portions B0. Nach strip B3 has a value ol' fifty cents, the value ol' the portion of each strip corresponding to one of the Spaces B is therefore tive cents. At propel' spaces upon the strip BH I vplace horizontal lines B8 across cach strip, these lines being located according to the pay per hour, which in the case shown in Fig. 1G is eleven cents per hour. llour ninnerals B7 by means of which the inspector who detachcs the strip may know the right amount to detach are located adjacent these horizontal lines. Beneath the strips on the card itself, if desired, I place total 'figures BD in thc manner already described. The total figures and hour numerals operate in exactly the same manner as has been heretofore described. On the right page of thc books shown Fig. 16 I lace a card with a set of total figures simllar to those on the left hand pavo for the reception of the strips in case of Acifre absence or sickness of the Workman, in the manner previously described.

For convenience in manipulatin the card I crease, score, perforate or partiafly detach the stri s along the longitudinal lines separating t rem, and provide their rear surfaces With adhesive material. The strips may be detached from. the workmans card by means of scissors or a sharp knife made for the purpose, if desired.

In Fig. 1S at D I have shown an order or record card provided with the usual total figures D2 and With the usual blank spaces D3 at the bottom. I have shown on that card strips D4 to the value of 352.20 attached, the same coupons having been detached from the Workmans time card shown in Fig. 16, and indicating that Workman No. 61, receiving eleven cents per hour has Worked twenty hours on the job and receives $2.2() for hls Work. I find this strip system particularly convenient for use Where Workmen receive odd sums per unit of time Worked, since the system is readily applicable to even fractlonal sums.

Since it is frequently convenient to be able to compare the amount of labor expended by several workmen in performing the same operation so that the manufacturer may know which of his Workmen are the most eflicient, and also ma be thoroughly informed in regard to the la or performed by them, I provide an embodiment of my invention which for convenience may be called a comparative order or record system.

Referring now to Fig. 19 there is there shown a comparative order card E', provided with total figures E2. For use with the comparative order card I furnish the Workmans time card, as for instance, the one shown in Fig. 20, with a duplicate set of strips bearing the workmans number. In that ligure there is shown a workmans time card F similar to the one shown in Fig. 1G but provided with duplicate strips F2 one of the time or ordi` nary strips F 3 being turned up to reveal the comparative or duplicate strip F2 underneath it. This duplicate strip F2 is provided with the worklnans number to indicate what workman performed the operation` lhen the inspector removes the value-imlicator or time strip F3 from the worknians time card, he also removes the corresponding duplicate strip and l'ilaees the same upon the comparative order card as shown at F4 Fig. 19. In that ligure there are shown four duplicate strips F1 F 5 F and F7 attached to the card showing that workmen 61, 72, S3 and 94 performed the same operation and that three of the workmen 65, '72 and 94 expended substantially the same amount of time upon the operation, while one oi them 83, expended a very much larger amount of time upon the operation. The exact value of the time eX- pended by each of the workmen is clearly shown by the total iigures E2. This system of comparative order cards and duplicate value indicators may be employed in con nection with my punching and coupon systems heretofore described, if desired.

It frequently occurs in shops that some of the workmen are paid by the piece. It is therefore desirable that the system of cost accounting apply to piece work as well. I have accordingly shown in Fig. 21 one method of applying my improved system to piece work. In that figure there is shown a piece of card board scored and folded to form a pair of cards G and G2 which are arranged to have values indicated thereon by punch marks, and upon which is shown in the figure the record of the manufacture of seven pieces A17 by the workman 62. The front card G2 which for convenience I will call the ledger card"l has its face divided into convenient spaces G3 each of which has a value according to the value of the Workmans card G with which it is used. The spaces G3 on the card G2 are numbered according to the amount paid for each piece or hundred pieces, as the case may be. In the ligure I A There is accordingly l f l J. l

l l l have shown the spaces G3 as one cent in value and the pay for each piece as ten cents. placed upon the iace of the card G2 adjacent the proper lines, numerals G4 to indicate the number of pieces made. rlhese numerals correspol'ld to the hour numerals previously described in connection with the workmans time cards. The card Gr"s is provided at the top with the ledger number A" olE the pieces to be made, and with the price per picceefl() cents. ln the drawings, the card is shown as punched at G, the workman having made seven 'pieces A". The two cards G and G2 are punched together, the punch mark GG on the card G recording the total value in cash of the work donc on these pieces and the punch mark G5 on the card G2 showing that seven pieces at 1() cents per piece have been made. When the inspector punches the cards, having counted the pieces made by the worlman, he places the workmans number against the punch mark G5, as shown at G`7 and the piece number A as shown at GS, against the punch mark G on the card GC The two cards G and G2 are then detached the workman receiving the card G which he turns in later for his pay, and the card G3 being placed in the stock ledger and indieating that seven pieces A" were made by workman G2 and placed in stock.

Wlhat I claim is;

The combination with a card or slip ruled or marked to provide a column oi spaces of equal height, of a plurality of other cards. or slips divided into sections, each section bemg distinctly outlined and bearing a separate symbol whereby it is rendered distinct from the other coupons, and all the sections ot' one card or slip being of the same height but the sections of different cards or slips being of different heights, every section being equal in height to one or to a plurality ofthe spaces of the first named card or slip substantially as described.

In testimony whereof I alli); my in presence of two witnesses.

EDWARD C. ALBREE,

signature,

Witnesses GEORGE P. DIKE, J. HENRY PARKER. 

